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Rev. Proc. 2025-13

SECTION 1. PURPOSE

Internal Revenue Bulletin 2025-8 · 2026-10-03 edition · updated 2026-10-04 · United States

This revenue procedure provides a streamlined procedure for a taxpayer that has elected the application of the alternative tax for certain insurance companies under § 831(b) of the Internal Revenue Code (Code) 1 to obtain the automatic consent of the Secretary of the Treasury or her delegate (Secretary) to revoke such election.

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▸Contents — Internal Revenue Bulletin 2025-8
Internal Revenue Bulletin 2025-8

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